CLA-2-42:S:N:N6:341 807588

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of a shoulder bag from China and/or Hong Kong.

Dear Mr. O'Neill:

In your letter dated February 27, 1995, on behalf of Russell Stover Candies, you requested a tariff classification ruling for a shoulder bag.

The submitted sample, described as a "PVC Heart-Shaped Container", is a girl's shoulder bag composed of an exterior surface of pvc with a textile backing. The bag is heart-shape in design decorated with child attracting valentine illustrations. It measures approximately 6 1/2" x 5" with 2" gussets. The item is secured by means of a top textile zippered closure. You have indicated that the actual product imported will have a clear pvc back panel and will be filled with Russel Stover (U.S. made candy) and sold at retail sale as a Valentine gift box.

The applicable subheading for the shoulder bag of pvc will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 19.6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport